AMERICAN CONSTRUCTION COMPANY
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Exhibit No. 31.1

                CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER AND
                 CHIEF FINANCIAL OFFICER PURSUANT TO SECTION 302
                        OF THE SARBANES-OXLEY ACT OF 2002

I, Jeff Mabry, the Chief Executive Officer, President and Chief Financial
Officer of American Construction Company certify that:

     1.   I have reviewed this Annual Report on Form 10-KSB of American
Construction Company;

     2.   Based on my knowledge, this report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to make
the statements made, in light of the circumstances under which such statements
were made, not misleading with respect to the period covered by this report;

     3.   Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of the small business
issuer as of, and for, the periods presented in this report;

     4.   The small business issuers other certifying officer(s) and I are
responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for American
Construction Company and have:

     a)   Designed such disclosure controls and procedures, or caused such
disclosure controls and procedures to be designed under our supervision, to
ensure that material information relating to the small business issuer,
including its consolidated subsidiaries, is made known to me by others within
those entities, particularly during the period in which this report is being
prepared;

     b)   Evaluated the effectiveness of the small business issuers disclosure
controls and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the end of the
period covered by this report based on such evaluation; and

     c)   Disclosed in this report any change in the small business issuers
internal control over financial reporting that occurred during the small
business issuers most recent fiscal quarter (the small business issuers fourth
fiscal quarter in the case of an annual report) that has materially affected, or
is reasonably likely to materially affect, the small business issuers internal
control over financial reporting; and;

     5.   The small business issuers other certifying officer(s) and I have
disclosed, based on our most recent evaluation of internal control over
financial reporting, to the small business issuers auditors and the audit
committee of the small business issuers board of directors (or persons
performing the equivalent functions):

     a)   All significant deficiencies and material weaknesses in the design or
operation of internal control over financial reporting which are reasonably
likely to adversely affect the small business issuers ability to record,
process, summarize and report financial information; and

     b)   Any fraud, whether or not material, that involves management or other
employees who have a significant role in the small business issuers internal
control over financial reporting.


Date: May 12, 2004

                                  /s/Jeff Mabry
                                  -----------------------
                                  Jeff Mabry, Director, Chief Executive Officer,
                                  President and Chief Financial Officer
                                  Principal Executive and Financial Officer)


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Form 10KSB-Period Ending January 31, 2004                                Page 26